Results 171 to 180 of about 143,752 (310)
Health insurance and tax policy [PDF]
The U.S. tax policy on health insurance favors only those offered a group insurance through their employers. This policy is highly regressive since the subsidy takes the form of deductions from the progressive tax system.
Karsten Jeske, Sagiri Kitao
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Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
The abandoned education cap policy: public participation in tax reform consultation
, 2015 This article examines public participation in tax reform in Australia using an analysis of the publically available submissions made in response to the Treasury discussion paper, "Reform to deductions for education expenses".
Shimeld, Sonia +3 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzed Industry 4.0 (I4.0) technology applications in agribusiness and the role of strategic stakeholders, engagement methods, and other critical aspects data sharing, confidentiality, integrity, decision‐making, and sector‐specific requirements in promoting circularity.
Simone Sehnem +3 more
wiley +1 more source
Exploring a pathway to optimise the carbon tax policy in terms of the economy, the environment and health: A scenario-based system dynamics approach. [PDF]
HeliyonWang M, Fang X, Zhang K.
europepmc +1 more source
Policy Paper No. 08 of 2025 on Alcohol Tax Simulation Model for Kenya 2025: Methodological Note
The Kenya Alcohol Tax Simulation Model is an Excel-based tool designed to help policy makers and analysts assess how changes in alcohol tax policy affect prices, consumption and government revenue. The Model is intended for researchers and policy makers
The Kenya institute for Poubli Policy Research and Analysis (KIPPRA)
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Report of the Governor's Tax Review Committee [1998]
, 1998 "December 1998."Report of the Governor's Tax Review Committee -- Governor's Tax Review Committee -- Staff -- Governor Bill Graves -- Kansas Tax Policy -- Guiding Principles And Criteria Of Kansas Tax Policy -- Guiding Principles, Criteria, and Sample ...
Governor's Tax Review Committee
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Base Erosion and Profit Shifting (BEPS): impact for European and international tax policy
, 2016 In 2015, the G20/OECD delivered its long awaited final reports relating to the Base Erosion and Profit Shifting (BEPS) Project. The BEPS initiative aims at putting in place a «level playing field» founded on coherence, substance and transparency.
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman +4 more
wiley +1 more source